Formosa Optical Technology Co Ltd Cash Flow Quality Index

Latest as of June 2026: 0.95x

Formosa Optical Technology Co Ltd cash flow quality index. Formosa Optical Technology Co Ltd (5312) has a Cash Flow Quality Index of 0.95x as of June 2026. Operating cash flow of NT$124.22 Million is below net income of NT$131.13 Million, suggesting accrual-heavy earnings not yet converted to cash. See Formosa Optical Technology Co Ltd (5312) flexibility index to measure the company's free cash flow as a share of total liabilities.

Cash Flow Quality Index

0.95x
Operating CF / Net Income

Operating Cash Flow

NT$124.22 Million
TWD

Net Income

NT$131.13 Million
TWD

Data as of

Jun 2026
Most recent filing

Cash Flow Quality Index of Formosa Optical Technology Co Ltd (2002–2025)

Cash flow quality index of Formosa Optical Technology Co Ltd from 2002 to 2025. Historical Cash Flow Quality Index for Formosa Optical Technology Co Ltd across 24 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore 5312 operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.

Formosa Optical Technology Co Ltd Cash Flow Quality Index by Year (2002–2025)

Formosa Optical Technology Co Ltd cash flow quality index by year from 2002 to 2025. Year-by-year earnings quality comparison for Formosa Optical Technology Co Ltd. For the full cash flow conversion analysis, see 5312 cash flow metrics.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2025 2.16x NT$833.62 Million NT$385.27 Million ▲ +31.5%
2024 1.65x NT$814.46 Million NT$494.81 Million ▼ -9.0%
2023 1.81x NT$903.51 Million NT$499.41 Million ▼ -46.3%
2022 3.37x NT$693.35 Million NT$205.82 Million ▲ +74.0%
2021 1.94x NT$677.86 Million NT$350.04 Million ▲ +12.6%
2020 1.72x NT$640.92 Million NT$372.56 Million ▲ +4.5%
2019 1.65x NT$624.19 Million NT$379.05 Million ▼ -10.3%
2018 1.84x NT$465.55 Million NT$253.52 Million ▲ +45.9%
2017 1.26x NT$382.67 Million NT$304.13 Million ▲ +22.6%
2016 1.03x NT$368.69 Million NT$359.22 Million ▲ +47.5%
2015 0.70x NT$259.77 Million NT$373.32 Million ▼ -25.7%
2014 0.94x NT$330.15 Million NT$352.50 Million ▲ +125.3%
2013 0.42x NT$148.39 Million NT$356.96 Million ▼ -47.2%
2012 0.79x NT$242.81 Million NT$308.33 Million ▲ +49.1%
2011 0.53x NT$118.93 Million NT$225.13 Million ▼ -48.5%
2010 1.03x NT$236.68 Million NT$230.67 Million ▼ -33.7%
2009 1.55x NT$245.61 Million NT$158.59 Million ▲ +27.4%
2008 1.22x NT$173.54 Million NT$142.79 Million ▲ +119.1%
2007 0.55x NT$75.05 Million NT$135.31 Million ▼ -13.3%
2006 0.64x NT$111.68 Million NT$174.62 Million ▼ -51.5%
2005 1.32x NT$188.46 Million NT$142.80 Million ▼ -11.1%
2004 1.48x NT$160.81 Million NT$108.32 Million ▼ -10.9%
2003 1.67x NT$119.36 Million NT$71.64 Million ▼ -39.6%
2002 2.76x NT$118.20 Million NT$42.86 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.